1. Identify the employer’s health plans that may be subject to the ACA.

• What is the main medical plan and are there multiple options (HMO, PPO, high-deductible health plan, etc.).

• Does the employer have a retiree medical plan?

• Does the employer have a health reimbursement arrangement (an HRA)?

• Does the employer have an employee assistance program (an EAP) that provides significant medical benefits or allows employees to receive counseling? (Note: Whether an EAP is a health plan for purposes of the ACA is complex and should be reviewed. There currently are proposed regulations as to when an EAP would be an excepted benefit.)

• Does the employer make contributions to health flexible spending accounts?

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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